Order Date – 08 May 2024

Parties: Smartadmedia Through its Sole Proprietor Navdeep Singh Sahni Vs Commissioner of Delhi Goods And Service Tax & Anr.

Facts – 

• The Petitioner, Smartadmedia Through its Sole Proprietor Navdeep Singh Sahni, had filed refund claim on 22.01.2024 and as per the petitioner, till date no deficiency memo has been issued.

Issue – 

• Whether refund along with interest can be allowed on expiry of 60 days where no deficiency memo has been issued?

Order – 

• The Divisional Bench of Hon'ble High Court observed that Section 54, sub section (7) mandates that proper officer shall pass an order within 60 days from the date of the receipt of the application complete in all respects.
• In view of the Circular No.125/44/2019-GST issued by the Central Board of Indirect Taxes and Customs and keeping in view the provisions of Section 54 (7) of the Act, the proper officers have to comply with the said provisions and accordingly, no further directions are called for in the said matter.
• Insofar as the case of the petitioner is concerned, petitioner had filed refund claim on 22.01.2024 and as per the petitioner, till date no deficiency memo has been issued to the petitioner. Since the statutory period of 60 days has already elapsed, the proper officer is directed to expedite the processing of the application for refund and dispose of the same within a period of two weeks in accordance with law.